Dying to save taxes evidence from estate tax returns on the death elasticity

Dying to save taxes evidence from estate tax returns on the death elasticity

Bibliographic Details
Main Author: Kopczuk, Wojciech
Other Authors: Slemrod, Joel
Format: Book
Language:English
Published: Cambridge Bureau of Economic Research 2001
Series:NBER working paper series no.8158
Subjects:
Inheritance and transfer tax > United States.
Mortality > Economic aspects > United States.
Tax planning > United States.